M/s Gaurav Constructions, Bhopal v. The ITO 1(2), Bhopal

ITA 563/IND/2012 | 2004-2005
Pronouncement Date: 28-10-2013 | Result: Dismissed

Appeal Details

RSA Number 56322714 RSA 2012
Bench Indore
Appeal Number ITA 563/IND/2012
Duration Of Justice 11 month(s) 29 day(s)
Appellant M/s Gaurav Constructions, Bhopal
Respondent The ITO 1(2), Bhopal
Appeal Type Income Tax Appeal
Pronouncement Date 28-10-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 28-10-2013
Assessment Year 2004-2005
Appeal Filed On 29-10-2012
Judgment Text
INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C. SHARMA ACCOUNTANT MEMBER ITA NO. 563/IND/2012 A.Y. 2004-05 GAURAV CONSTRUCTION BHOPAL PAN AADFG-2189B :: APPELLANT VS INCOME TAX OFFICER 1(2) BHOPAL :: RESPONDENT ASSESSEE BY SHRI H.P. VERMA AND SHRI N.D. PATWA REVENUE BY SHRI R.A. VERMA DATE OF HEARING 25.10.2013 DATE OF PRONOUNCEMENT 25.10.2013 O R D E R PER JOGINDER SINGH JUDICIAL MEMBER THE ASSESSEE IS AGGRIEVED BY THE EX-PARTE ORDER P ASSED BY THE LEARNED FIRST APPELLATE AUTHORITY DATED 29.12.2 011. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES THE ASSESSEE COULD NOT A PPEAR BEFORE THE LEARNED CIT(A). HOWEVER THE ASSESSEE MAY BE GI VEN ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM. THE LEARNED SR. DR CONTENDED THAT IN SPITE OF SUFFICIENT OPPORTUNITY P ROVIDED TO THE ASSESSEE THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED CIT(A). 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. IT IS AN UNDISPUTED F ACT THAT THE ASSESSEE WAS PROVIDED OPPORTUNITIES BY THE LEARNED CIT(A). HOWEVER KEEPING IN VIEW THE OVERALL FACTS AND CIRC UMSTANCES BY TAKING A LENIENT VIEW WE REMAND THIS FILE TO THE F ILE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) ON RECEIPT OF THIS ORDER WITHIN 3 WEEKS. THE LEARNED CIT(A) IS AT LIBE RTY TO DECIDE THE APPEAL ON A MUTUALLY AGREED DATE AS PER HIS CON VENIENCE. BEFORE TAKING ANY DECISION IF THE ASSESSEE APPEARS HE MAY BE HEARD. THE ASSESSEE IS ALSO AT LIBERTY TO FURNISH E VIDENCE TO SUBSTANTIATE ITS CLAIM. FINALLY THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 25.10.2013. SD/- SD/- (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 28.10.2013 COPY TO: APPELLANT RESPONDENT CIT CIT(A) DR GU ARD FILE VYAS